ACHAMMA CHACKO Vs. TAHSILDAR

JUDGEMENT

(1.) Petitioner has filed this Original Petition for an order issuing a writ of certiorari quashing Exts. P3 and P4. Petitioner constructed a commercial building consisting of ground floor and four top floors in Sy. No. 625/8-9 of Ernakulam Village, after getting licence from the Cochin Corporation. The construction was completed on 1.12.1984. The First, Second and Third Floors were leased out to different parties. The Fourth Floor was let out to registered charitable institution known as Lis. Petitioner has submitted a return to the first respondent, as per R.4 of the Building Tax Rules, as per notice dated 16.6.1986. Petitioner was directed to produce her title deeds. Later she was directed to produce copy of sanction order of the Cochin Corporation dated 28.11.1984. Petitioner informed the Revenue Inspector the rate of assessment of each floor by Corporation and pointed out that the fourth floor is exempted. Petitioner claimed exemption for the fourth floor, as per S.3 of the Kerala Building Tax Act S.3 relates to exemption of buildings, which are used for charitable purposes. S.3(2) of the Act provides,-

(2.) When there is a dispute regarding the question as to whether the Fourth Floor is used for Charitable purposes and the petitioner is entitled to exemption regarding that floor, the same has to be referred to the Government for decision under S.3 of the Act. This is supported by the decision of this Court in Church of South India v. Tahsildar, 1996 (1) KLT 499 , where this Court held: